2017 (4) TMI 601

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.... Mansi Awasthi, Advocate - For the appellant Mr. K. Poddar, DR - For the respondent ORDER Per Mrs. Archana Wadhwa : The challenge in the present appeal is to imposition of penalty of Rs. 25,000/- imposed upon the appellant, who is a CHA. 2. After hearing both sides, we find that the appellant's G-card holder had filed a Bill of Entry on behalf of M/s. Maya Overseas declaring the goo....